Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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110.0000 ANIMAL LIFE AND FEED—Regulation 1587

Annotation 110.0075


110.0075 Food for Human Consumption. The following listed animals do not qualify as a form of animal life of a kind the products of which ordinarily constitute food for human consumption. Accordingly, tax applies to the retail sale of these animals:

Spiny anteaters

Marsupials (Kangaroos, opossums, etc.)

Primates (Monkeys, etc.)

Armadillos, sloths and anteaters

Rodents (squirrels, etc.)

Carnivores (bears, dogs, cats, seals, etc.)


Hyrax (rodent like mammal native to Africa and Southeast Asia)

Horses, tapirs, rhinos

Hippos, camels, giraffes

All reptiles (sea turtles, tortoises, crocodiles, alligators, lizards, and snakes). 12/21/59.